BIR Ruling

April 17, 1973 The Goodyear Tire and Rubber Company of the Philippines Ltd. P.O. Box 254, Makati Center, Rizal Attention: Mr . M . Sundiang Manager-Comptroller's Dept . Gentlemen : This refers to your request for authority to pay your income tax for the 3rd and 4th quarters of 1972 and succeeding years in Las Pias. It is represented that your principal office is located at Makati while your factory is at Las Pias. In reply thereto, I have the honor to inform you that this Office has consistently rules that the quarterly returns shall be filed with, and the income tax due thereon shall be paid to the Commissioner of Internal Revenue, Regional Director, Revenue District Officer, or the Collection Agent of the City or municipality where the principal office of the corporation is located and where its books of accounts and other data from which the return is prepared are kept in accordance with Section 5, Revenue Regulations No. 12-72 dated December 1, 1972, implementing Presidential Decree No. 30. Accordingly, you should file your quarterly declarations and pay the income tax due thereon in Makati only. The payment of a portion of income tax due from a corporation in a place where it has a branch office only or in different cities and municipalities where it has branches as provided in Revenue Memorandum Circular No. 19-66 is no longer allowed. Be that as it may, taxpayers desirous of benefiting a particular municipality or municipalities which are the situs of their business operations with their income tax payments need not concern themselves with the place of such payments because under Presidential Decree No. 144 dated March 3, 1973 which provides for a more equitable distribution of national internal revenue allotments to local governments, the place of payment is immaterial. In view of all the foregoing, your request has to be, as it is hereby, denied. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue